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The present study examines the mediating roles of commitment and trust in the relationship between financial satisfaction (FS) and social satisfaction (SS) within B2B procurement and sales partnerships. Conducted in the context of Taiwanese enterprises, utilizing a cross-industrial sample and employing snowball sampling to identify key informants, this study consists of two sub-studies focusing on B2B purchase and sales relations. The findings confirm the intermediary effect of commitment and trust between FS and SS in B2B purchase and sales relations. However, it acknowledges the duality of the study model in B2B purchase and sales relations and aligns with earlier research highlighting commitment and trust as intermediary variables between FS and SS. The results offer valuable managerial guidance applicable across countries and, over time, promote coherence in managing B2B purchase and sales relations.
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Guan et al. (2025) studied this question.
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